EI tax exempt benefits and repayments

[Elaine]

I have received $4636 dollars this year, $200 of which is tax exempt.  I have also had to repay $579.00, (error made).  I know that the $200 is to be deducted from the $4636, but is the $200 also to  be deducted from the repayment amount of $579?  I can't seem to find this information anywhere.

[Geo123]

Hello Elaine,

Amounts that are not reported or taxed

You do not have to report certain non-taxable amounts as income, including the following:

    amounts that are exempt from tax under section 87 of the Indian Act (Section 87 tax exemption)
    lottery winnings of any amount, unless the prize can be considered income from employment, a business or property, or a prize for achievement 
    most gifts and inheritances
    amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
    GST/HST credit and Canada child benefit (CCB) payments, including those from related provincial and territorial programs
    family allowance payments and the supplement for handicapped children paid by the province of Quebec
    compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
    most amounts received from a life insurance policy following someone's death
    most types of strike pay you received from your union, even if you perform picketing duties as a requirement of membership

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/amounts-that-taxed.html